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Case Study 3: Tax ForgivenessMr. Tim Macon, a civilian employee of the United States, died in 2025 as a result of injuries he suffered during a terrorist attack in 2023. For which tax years are Mr. Macon's income liabilities forgiven? Click here for an explanation. Because Mr. Macon's injuries occurred in 2023, the forgiveness of his tax liability begins with the 2022 tax year. He died in 2025 so that is the last tax year for which his representative must file a return, and the last year the forgiveness applies. 
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